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RMC 24-2015 Clarification On Submission of Scanned 2307 Forms
RMC 24-2015 Clarification On Submission of Scanned 2307 Forms
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This Circuiar is hereb,u- issued in orcier to ciarif.r'. throLrgh Questions and Ansr.,'ers. the
pefiinent provisions of Revcnue RegLrlations (RR) No. 2-2015. rnore parlicularly on the
subrnission b,,-'all concerned taxpa;-ers of scanned copies of rhe Certif-icate of Creditablc J'ax
Withhelcl at Source (BIR Form No. 2307) anil Certii'lcate of Compensation PayrnentiTar
W'ithheld (BIR Form No. 2il6) to the concerned Oftrce in the Bureau o1'lnternal Re'cnue
(8 ilr.).
Q1 When is the effbctivit-r date tbr the irrplernentation ol RR No. 2-2015 insot'ar as
the subrnission of the scanned copies ol BIR Fonr Nos. 2i07 and 2316 is
concerned?
A2 For initiai irnplementation. and to gir,'e ainple tirne to cornpll'with the technical
reqi.rirenrents in siibmitting scanned gopies of BIR Form No. 2307. taxpayers
adoptirrg accounting period eithel on Calendar or Fiscal Year basis shall rave
tl-re option to submit the reqLrired BIR Forrn No.2307. either in harci or in
scanned copies together rvith the qLrarterly' incor-ne tax retlrrns clue to be
subnritterl. on or belore April 10" 2015. For qLrarterll filings u.ith deadliire
i-alling beyond April 30.201,i. taxpa\ers.rre rnandated to submit BIR Form No.
2307 in scanrred copies.
Q3 Is there a neecl to retain. tor airdit pllrposes. hard copies of the Certiflcates of
l-ax Withheld (i,e.. RIR Fonl Nos. 1307 and 2316) as prescribed uncler Section
-l of RR No. 2-2006?
A3 Yes. the provisions of Section -1 of ltR No. 2-2006 f-or the retention of the hard
copy of said Certificates ol l-ax \\ itliheld shall renrain in tbrce anrl e[f-ect. arrd
the presentation thereol mar,' be requested dLrring audit fbr purposcs of
validating the tax credits arising fionr the rvithholding taxes rvltich are being
claimed b1'the inconre recipients in their respective income tax retun-ls.
rll Itt cases rrhere Ilrerrr: are 1\\1o ()l llrrllo inr:orne paylrrerrls nracle 1"11'an incornc
pavor-ivithirolclirrg alleni 1() thc s:irrir, irrr:or;.rt-. re{-ri}-rieu1ipal,,ec cove rirrg llre sallre
taxable period that are sub]ected to dif}-erent creditable rvithholding taK rates
prescribecl Lrnder IIR No.2-98. as amendccl. is it necessar)'to prepare separate
copies of B lI{ Irorm No. 2307 lor the issuance to the same inconte
recipientipavee. lor purposes of cornpliance i,ith the provisions of RR No. 2-
20i5?
.\J No. The pieparation of separate copies of BIR No. 2307 and issuance thereol
*'hcre there are trvo or more incorne payixents macle by' an incorne payor-
ivithholding agent to the same income lecipientipalee that are sub.lecteci to the
cliffurent creditable rvithholding tax rates plescribed unCer RR No.2-98. as
anrendeci. is not reqLriretl under RR No.2-98. as arnended. and other revenue
iss Lranc es.
Q5 If srt clcsired b1'concerneci tarpaver. rrav he request lbr certiflecl trLre copv ol
the scarrnecl BIR fronn No. ]i07 or 2316. as the case ma1' be. tioni the
concernecl BtR Olfice whL-re the said tbril was prer, iouslr,' subrnitted?
A5 Yes. the ta\pey'er l:ra,r, file a lvritten recluest 1br a cerlified true copl'of the
scanned BIR Forrn No.2-:07 or 2316. as the case may be: provicied. that a
cerlif-ication lee and a correspondiirg DocLrntentarv Stamp Tax (DSf) shall be
paid b""'' the requesting taxpa)'er.
Q6 \\'ho is the representative of the taxparer authorizeclto sign. 1'or ancl in behalf ol
the taxpayer. the nctarized Cer-tiflcation ancl the label of the Digital Versatile
Disk-Reccrrdable (DVD-R) corrtaining the soli copies of the scanned BIR Forrn
Nos. 2307 and 23 i6 prescribed under RR No. 2-201 5?
Q7 Is it reqLrired that the logo oithe BIR or of the taxpa_\er be printed on the label
of ihe DVD-t( plcscribed by RR No. 2-201 5'l
A7 No. The printirrg of the lcgo is optionai unless the taxpaler opted io prirrt its
logo on the label of the DVD-R.
Q8 ;\re only ta\pavers dulv registered r.lith the l-arge Tarpavers Service (L--lS)
reqirired to complv r,r.ith the recluirentents of RR No.2-2015'l
A8 No. Sec. i of RR No. l-2015 clearly states that anv non-l-[S taxpaver dulv
resistered under the RDO ntav. at itsihisritcr option. cornpl.u-.u,ith the said
requirements. F{orvever. the non-L.TS legistered taxpayer shall no longel be
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allorvcd tlrerealtcr to sLrbn':it" in hard cilpies. Illll [:orrn Nos.2307 and 231tr
Rll No
onr:r:1lre sairi l.axp;ryr:r oitled kt trrLtJ;l thr: reqriiir:rrtr:lt1:, l:ti':scriIlerj r.rnrlel
') .2015.
Qe \\'hat are the penalties tirr lailure to submit the scanned copies o1'BII{ lrorrl
Nos.2307 and23l6 prescrrbed uncjer RR No.2-201.i?
A9 F'ailLrre io corxply rvith the requireinents of I{R No. 2-2015 shall sub.iect the
concernecl taxpaver to the penalt,v- provideC under Section 2,i0 olthe National
Internal Revenue Code (,^\lRC) ol'1997. a,s arnenrlcd. and the comprornise
penalties prescribed under itelenue Llerlorandurn Order (RNIO) No. 7-2015. i1'
iipp ticable.
Ql0 In cases rvhere several incorne pay'ments rvere nrade b1, an incorre palor-
withholciing agent coverecl br separate Certitlcates ol Creilitable 'fa.:r \\iithheld
(BIR Fornr No.2307) that u,c:re issued to the same income recipient/pa1ee fbr
the same taxable period. how rvill the respective images of sLrch ceriit-icates be
separaielr stored or "sar,ecl'' in the DVD-R bv the inct'rrre recipientipalee? Is
tite incorre recipientipa;-ee alloi,ved to sto!"ci"save" ail these images in a single
''PDF'' fiie?
A1CI The respective iirages of sLrch certificates shall be separatell stored or "saved''
in the DVR-R Lising a sequential niinrber annereci at the end o1'each {llenarne
prepared in accordance r,r,ith 1'ormat prescribed uncier RR No.2-201--< rvhich is
separated b1,'an underscore. This requirement is iliustrated as iblloi,s:
Qi1 Is there a prescribecl specitic size of paper tbr purposes of printing BIR lrcrrr
Nos. 2-:07 and 23 l6?
A11 None.-[here is no prescribed specif ic size olpaper ior purposes o1'printing the
BlR. Forrn Nos. li07 and 2316. It shall Lre suificierlt that all the cletailed
irrfbrrnation reqLrired in each oi'the said BIR lrui'rrs aie captlrred in the paper"
regardless of tlre size. and the same can be read ciearl,,.
Q12 Is a laxpaver allolved to use a carnera rlr oiher available device otirer than the
flatbed scannei' tbr pLrrposes ui captirring the irlages of BIR Fr:rm Nos. 2307
and 23 i6 and storing the soii copies thereof in the DVD-R prescribed under RR
No. 2-201-s?
Al2 Yes. The taxpaver ma)- use an1'device. r.vhether flatbed scanner. calrera or other
available device. in capturing the itnages of BIR Form Nos. 2i07 anci 2316:
provided. that the irnages thereof can bc storerl in soft copies. specificalll in the
prescribed ''PDF" tbrmat. usins the DVD-R requirecl urrder RR No.2-2015.
.d l3 Yes. I]or purposes oIrcadabilitv of scanned images of tslR ['orrn Nos.2307 ancl
2316. the minimurr resolLrtion of'the imaces shoLrld be at least 200 ciot-per-inch
(dpi) set to black and u'hitc.
A1+ The plescribecl speciiication of the DVD-R should l.re singie sicled arrcl sirrgle
1a.v.'ere cl.
,'\il concelned revenue offlcials and ernplolees are herebl'en-]oined to give this
Circirlal as ri icle a puLrlicit-v- as possible.
KI}T S. JACTI!T'O-HEIARES
Commissione r of Internal Revenue
D-iI $32?1I